EMERGENCES DIFFUSION: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
EMERGENCES DIFFUSION
Largest movements
- Cash -€10,018
down €10,018 (-29.9%), from €33,522 to €23,505
mainly Net result for the year (-€22,585) and Tax, wage and social debts (-€4,986)
- Deferred charges and accrued income +€3,050
new in 2025: €3,050
- Receivables within one year -€2,269
down €2,269 (-19.5%), from €11,618 to €9,349
of which Trade receivables: -€2,306
- Tangible fixed assets -€1,485
down €1,485 (-45.0%), from €3,299 to €1,815
- Profit (loss) carried forward -€22,585
down €22,585, from €14,090 to -€8,495
- Advances received +€9,155
new in 2025: €9,155
- Tax, wage and social debts -€4,986
down €4,986 (-39.9%), from €12,485 to €7,499
of which Remuneration and social security: -€3,508
- Other debts +€3,925
up €3,925 (+80.1%), from €4,900 to €8,825
- Trade debts +€3,771
up €3,771 (+137%), from €2,757 to €6,527
- Gross operating margin -€61,426
down €61,426 (-53.3%), from €115,330 to €53,905
- Taxes -€1,482
no longer reported in 2025 (was €1,482)
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,492 | €37,771 | -€10,721 | -22.1% |
| Fixed assets | 21/28 | €3,351 | €1,866 | -€1,485 | -44.3% |
| Tangible fixed assets | 22/27 | €3,299 | €1,815 | -€1,485 | -45.0% |
| Furniture and vehicles | 24 | €3,299 | €1,815 | -€1,485 | -45.0% |
| Financial fixed assets | 28 | €52 | €52 | = | 0.0% |
| Current assets | 29/58 | €45,140 | €35,904 | -€9,236 | -20.5% |
| Amounts receivable within one year | 40/41 | €11,618 | €9,349 | -€2,269 | -19.5% |
| Trade receivables | 40 | €11,245 | €8,940 | -€2,306 | -20.5% |
| Other amounts receivable | 41 | €373 | €410 | +€37 | +9.9% |
| Cash at bank and in hand | 54/58 | €33,522 | €23,505 | -€10,018 | -29.9% |
| Deferred charges and accrued income | 490/1 | - | €3,050 | +€3,050 | |
| Total equity and liabilities | 10/49 | €48,492 | €37,771 | -€10,721 | -22.1% |
| Equity | 10/15 | €28,350 | €5,765 | -€22,585 | -79.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,090 | -€8,495 | -€22,585 | |
| Amounts payable | 17/49 | €20,141 | €32,006 | +€11,864 | +58.9% |
| Amounts payable within one year | 42/48 | €20,141 | €32,006 | +€11,864 | +58.9% |
| Trade debts | 44 | €2,757 | €6,527 | +€3,771 | +137% |
| Suppliers | 440/4 | €2,757 | €6,527 | +€3,771 | +137% |
| Advances received on contracts in progress | 46 | - | €9,155 | +€9,155 | |
| Taxes, remuneration and social security | 45 | €12,485 | €7,499 | -€4,986 | -39.9% |
| Taxes | 450/3 | €1,482 | €3 | -€1,479 | -99.8% |
| Remuneration and social security | 454/9 | €11,003 | €7,495 | -€3,508 | -31.9% |
| Other amounts payable | 47/48 | €4,900 | €8,825 | +€3,925 | +80.1% |
| Remuneration, social security and pensions | 62 | €74,564 | €73,924 | -€640 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,131 | €1,485 | +€354 | +31.3% |
| Other operating charges | 640/8 | €676 | €994 | +€318 | +47.0% |
| Gross operating margin | 9900 | €115,330 | €53,905 | -€61,426 | -53.3% |
| Operating profit (loss) | 9901 | €38,959 | -€22,498 | -€61,457 | |
| Financial income | 75/76B | €348 | €2 | -€346 | -99.5% |
| Recurring financial income | 75 | €348 | €2 | -€346 | -99.5% |
| Financial charges | 65/66B | €77 | €89 | +€11 | +14.3% |
| Recurring financial charges | 65 | €77 | €89 | +€11 | +14.3% |
| Profit (loss) for the period before taxes | 9903 | €39,229 | -€22,585 | -€61,814 | |
| Income taxes | 67/77 | €1,482 | - | -€1,482 | |
| Profit (loss) for the period | 9904 | €37,747 | -€22,585 | -€60,332 | |
| Profit (loss) for the period to be appropriated | 9905 | €37,747 | -€22,585 | -€60,332 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.